Using the Trial Balance

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If a trial balance hasn't yet been imported for an engagement, the Importer les données d’une balance de vérification page displays when you open an engagement the first time. If a trial balance has been imported, you can do the following to open the trial balance:

  1. Cliquez sur la mission dans la page Liste de missions.

    Remarque : Consultez la rubrique Utiliser la page Liste de missions pour obtenir plus de renseignements sur l'utilisation des fonctions de pagination et de recherche pour trouver une mission dans la liste.

  2. Click on the navigation bar and select Trial Balance.

If you are viewing a consolidated engagement, the consolidated view of the engagement displays by default. If you want to view the details for a subsidiary, click the engagement name in the gray navigation bar at the top of the page and then select the subsidiary name. To return to the consolidated view, click the subsidiary name in the gray navigation bar, and then click the consolidated engagement name.

Note: A subsidiary is not accessible from the navigation bar if a trial balance has not been uploaded for it yet.

After accounts and balances are imported, you can assign or change groups and sub-groups for each account. These can be used in reports and sending balances to the tax return.

Information on the Trial Balance Tabs

The Trial Balance page contains separate tabs for the Financial and Tax trial balances. The first row of the financial and tax trial balance grid is the total row which displays the sum of all accounts for all the balance columns including the unadjusted, adjusting journal entries, adjusted, reclassifying journal entries, final, tax journal entries, and tax balances.

  • The Financial trial balance is sorted by account type and then by account numbers. If account numbers are not used, then the accounts are listed in the same order as the import file. The current year adjusted balance for an account is equal to the unadjusted balance plus the sum of the adjusting journal entries. The current year final balance is equal to the adjusted balance plus the sum of the reclassifying journal entries. The $ Var column displays the dollar variance between the prior year final balance and the current year final balance. The % Var column displays the difference between the prior year final balance and the current year final balance as a percentage.
  • For consolidated engagements, there is both a consolidated view and a subsidiary view of the trial balance.
    • In the consolidated view, the trial balance rows are the account balance totals for all subsidiary entities rolled up to the account group/sub-group level. The rows for each subsidiary are grouped together, with the subsidiaries listed in the order they appear on the Subsidiary Setup page. Unassigned accounts are listed first so you can assign them as needed.
    • While viewing the consolidated trial balance, you can add and view eliminating journal entries (EJEs) or navigate to the Subsidiary Setup page.
    • In the subsidiary view, the trial balance rows are the imported accounts and balances. The current year adjusted balance for an account is equal to the unadjusted balance plus the sum of the adjusting journal entries.
    • You can perform the same tasks on a subsidiary view that you can perform in a trial balance for a non-consolidated engagement, except that you cannot add tax journal entries at this time.
  • The Tax trial balance is sorted by account type and then by account numbers. If account numbers are not used, then the accounts are listed in the same order as the import file. The current year tax balance for an account is equal to the final balance plus the sum of the tax journal entries. The $ Var column displays the dollar variance between the prior year tax balance and the current year tax balance. The % Var column displays the difference between the prior year tax balance and the current year tax balance as a percentage.

    Note: Consolidated engagements do not have a Tax tab at this time.

By default, the Account Number and Account Name columns are pinned to the left side of the screen, so they are always visible when you scroll left to right.

If needed, you can change how the trial balance displays so you can work more efficiently. See Managing the Display of Your Trial Balance for more information. This topic also includes a list of all the available columns for each trial balance.

Workpaper References

WP Ref columns display next to the Final current year balance and the Tax current year balance columns. Clicking the gray icon in these columns allows you to add a link to a workpaper that is relevant for that account and balance. A blue icon in these columns indicates that a workpaper reference link has already been added for the account. You can click this icon to open or download the workpaper.

See Faire référence aux feuilles de travail à partir de la balance de vérification for more information about workpaper reference links.

Note: Workpaper reference links are not available for consolidated engagements at this time.

Toolbar Buttons

Use the Fermébuttons on the right side of the page to perform common trial balance tasks.

Note: If this is an interim engagement, the accounts and balances are for the active period selected. To view another period, change the active period in the drop-down list.